Income Tax

Income Tax

Income Tax Exemption

The Anglican Diocese of Perth and each Parish are eligible to be exempt from income tax. To have achieved this exempt status, each Parish will have applied to the ATO and received an endorsement for income tax charitable entity (ITEC). To maintain this exemption each parish also needs to be registered and maintain its status as a charity with the ACNC.

Deductible Gift Recipients

The Trustees have established the Perth Anglican Foundation, which is a Public Ancillary Fund, endorsed by the Australia Tax Office as a Deductible Gift Recipient. This Fund is able to accept donations for which the donor can claim a tax deduction. It should be noted that donations to the fund must be made direct to it and NOT through the Diocesan Office or the Parish.

Only donations to special appeals or charitable bodies which have received endorsement from the Australian Taxation Office as Deductible Gift Recipients for this purpose will qualify. Donations directly to either a Parish or the Diocese do not qualify for income tax deductibility in the hands of the donor.

The Trustees may consider an application to establish a Deductible Gift Recipient fund. The obligations in respect of these funds are onerous and approval for these would only be provided in circumstances where the fund can demonstrate it can meet the requirements for being a DGR fund and will be financial viable taking account of the costs that will be incurred to administer the fund.